The $32 fee applies to any embedded system regardless of whether it is a Tivo set-top box which uses embedded Linux or some models of the Sharp Zaurus which also use that kernel.Amazing.
Between SCO's patent-mongering and the digital rights management hooks soon to be embedded in PC hardware, we may have to take TR underground. My original plan with DRM looming was simply to convert absolutely everything we do to Linux, but SCO is threatening to block that path. You're likely to find me holed up, eating canned goods, taking target practice, and reviewing circa 1999 hardware available on eBay running clandestine copies of Linux. I'll have a Shuttle cube powered by a Honda generator, with a Pringles-can antenna transceiving Wi-Fi from the roof of my backwoods shed. I plan to take up banjo.